Vietnam Tax Department to implement real-time offsetting and AI data restrictions

The General Department of Taxation in Vietnam is advancing modernization efforts through two key initiatives focused on automation and data security.

First, the department plans to implement unique identifiers (IDs) for tax payments to enable real-time offsetting of tax obligations. This system will allow the automatic deduction of overpaid taxes against current liabilities or debts as soon as data is recorded. This move aims to prevent capital stagnation for businesses and individuals, reduce manual paperwork, and avoid late payment penalties caused by administrative delays.

Second, the department has issued strict regulations regarding the use of artificial intelligence. Under new information security rules, tax officials are prohibited from uploading taxpayer information, personal data, state secrets, or sensitive technical data—such as source code and API keys—into public AI tools or third-party AI services. While the use of AI for work is not banned, it must strictly comply with data protection and state secrecy laws.